Who may be joined as respondents

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..... ) Rules, 1982 - Act-Rules - RULE 12. Who may be joined as respondents . - (1) In an appeal or an application by a person other than the 1 [Principal Commissioner or Commissioner] or the Administr .....

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..... sub-rules (1) and (2) shall apply to a proceeding transferred to the Tribunal under section 131B of the Customs Act, section 35P of the Central Excises Act or section 82K of the Gold (Control) Act. .....

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